VAT taxpayers white list in Poland from September 2019

White list of VAT in Poland

From September 2019, the so-called white list of VAT in Poland has applied. It contains information on VAT registration, de-registration and status of the Polish VAT payer, as well as bank account numbers of entrepreneurs in Poland. Money transfer to an account other than the one indicated on the Polish VAT white list may be subject to critical consequences for companies in Poland.

What does white list of Polish VAT taxpayers contain and where to find it?

As to the amendments to the Polish VAT comes to force on September 2019, there is one complete and electronic list of VAT payers. This register includes, among others:

  1. Name of entrepreneur;
  2. information on VAT registration,
  3. information on the de-registration of a VAT taxpayer;
  4. information on restoration as a VAT payer;
  5. taxpayer’s billing account number;
  6. address, Tax Identification Number and Commercial Number.

The list is kept by the head of the Polish National Treasury Administration (pl: “KAS”). You can find it on the website of the Ministry of Finance and in the Central Register and Information on Economic Activity (pl: “CEIDG”).

Bank accounts of Polish companies on the white list

From the entrepreneur’s point of view, the most important is publishing bank accounts on the “white list”.

The payment to the Polish contractor amount which excesses PLN 15.000 to a bank account other than indicated in the list will be connected with serious consequences: 

  1. In such scenario you will not be able to include in the tax deductible costs the amount in which the payment exceeds PLN 15,000. The number of transactions you divide the payment resulting from one invoice will not matter;
  2. Secondly, you will bear the risk of joint liability with your contractor for tax arrears if he does not pay applicable VAT on that transaction.

There is possibility to discharge from above mentioned sanctions if Polish company inform the head of the Tax Office of the contractor within 3 days of making the money transfer to the not listed bank account.

Until 31 December 2019 payments to the account other than the one specified in the white list shall not be subject to sanctions.

If you cannot find your Polish company’s bank account in the list, you should check if you reported this account to the Tax Office (in the case of a company registered in the National Court Register) or CEIDG (in the case of sole proprietorship).

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